solderdude
Grand Contributor
I said that the headphone does not need to be insensitive. Unless, of course, someone can tell me why the headphone has to be insensitive to reach its measured performance.
A reason could be linearity and maximum excursion.
Another reason could be to be better suited in certain circumstances such as OTL tube amps.
Beyer makes the same headphone with various impedances so the same headphone can be used in different circumstances.